Controlled transactions and accounts outstanding

Form For the income year 2016

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The reports provide an outline of a company's transactions and accounts within a commonly controlled business entity, so-called common control transactions.

The rules cover but are not limited to cross-border transactions and transactions between Norwegian entities. The form is a tool for use by the control authorities in the selection of transactions for audit.

Attachment to the Tax Return and Corporate Tax Return according to the Norwegian Tax Act section 4-4 paragraph 3 cf. section 4-12 paragraphs 1 and 5.

This form is part of the tax return. You can log in and complete it electronically in Altinn (how to change to english version of Altinn). 

If you are a business or self-employed person, you have to submit the tax return and all forms electronically via Altinn

Guidelines for completion

Landkoder fra Det Sentrale Folkeregister (DSF)

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